Internal Revenue Service v. Fernandez

UMNIIDTEDDL ES TDAISTTERS IDCITS TORFI FCLTO CROIDURAT TAMPA DIVISION In Re: ALEXANDER J. FERNANDEZ, Bk. No. 8:19-bk-4251-MGW Debtor, 8:19-ap-396-MGW ___________________________________/ INTERNAL REVENUE SERVICE, Appellant, v. CASE NO. 8:22-cv-2312-SDM ALEXANDER J. FERNANDEZ, Appellee. ___________________________________/ ORDER Alexander Fernandez initiated an adversary proceeding to determine if an ex- ception from discharge applied to his tax debt. After a two-day trial, the bankruptcy judge entered a lengthy, detailed, and meticulous fifty-four page order and found that no exception…